it is A C F the only mac addresses change. the interfaces directly connected to the router have age(min) instead they have "-" so the mac address of interface fa0/2 is 0000.0c36.6965 which is the source MAC address and 0000.0c07.4320 is the destination address

I had to really sit here and break it down, but if finally makes sense to me.
1. The data frame the router received came from 192.168.20.5 with source MAC address of 0000.0c07.f892.
2. In order for this packet to reach its destination of 192.168.40.5, the router will have to route this packet out its 192.168.20.1 interface, hence the reason the data frame has 0000.0c63.ae45 as the destination MAC (can't use MAC addresses belonging to hosts in another subnet).
3. The router then uses the interface that is connected to the same subnet as your destination IP address.
4. The router will send the frame out with its source IP address 192.168.40.1 and source MAC address of 0000.0c36.6965 (hence the reason why A is part of the answer) out to destination IP 192.168.40.5 and destination MAC 0000.0c07.4320 (hence why C is also a part of the answer).
5. Last, we look at the ARP table to see what interface 192.168.40.1 is on . It says FastEthernet 0/2. (Answer F).

Correct answer is ACF Here is the explanation
1. Look at arp table. Wherever you see hyphen (-), those are Router1 interfaces. If you look at destination Mac address of the Data Frame received, you will conclude that frame has been received on f0/0 of the router1(192.168.20.1). It is received from 192.168.20.5 ( source mac address of 0000.0c07.f892) because both are on the same subnet
2. Destination IP address in the Frame tells you that it is being destined to 192.168.40.0 subnet.
3. Again look at ARP table, you will see interface f0/2 (192.168.40.1) of router1 is in the same subnet I,e 192.168.40.0, so frame will get processed and get out of the router1 through interface f0/2- This explains answer F
4. Since frame is getting out of f0/2, the source mac address of processed frame will be the mac address of f0/2 of the router1 i,e 0000.0c36.6965. This explains answer A.
5. Since mac 0000.0c07.4320 corresponds to final destination ip 192.168.40.5 hence the answer C